Translation guide
A transaction that is not real, often used in legal, financial, or accounting contexts to describe fake deals, sham transactions, or simulated trades.
Fictitious transactions are not recognized under tax law.
Literally 'fictional transaction', used for non-existent deals in accounting fraud.
The company inflated its profits through fictitious transactions.
Emphasizes the deceptive or camouflaged nature of the transaction.
The fictitious transactions were uncovered and the management resigned.
A transaction created for practice, system testing, or demonstration purposes, not involving real money.
A transaction that exists only in a narrative, hypothetical, or illustrative context.
All three can translate 'fictitious transaction' in legal/financial contexts, but nuances differ. 仮装取引 (disguised transaction) is the standard legal term, especially in tax law. 架空取引 (fictional transaction) emphasizes non-existence, common in accounting fraud. 偽装取引 (camouflaged transaction) highlights the deceptive aspect. In many cases they are interchangeable, but 仮装取引 is the safest choice for formal documents.
Do not translate 'fictitious transaction' word-for-word as 虚構の取引 or 架空のトランザクション unless in a very specific literary or IT context. The standard terms above are much more natural.
We ran dummy transactions in the test environment to verify the behavior.
That's a completely fictitious transaction; it doesn't actually exist.